HUTAPEA, IVAN IMMANUEL (2022) Analisis Perencanaan Audit Laporan Keuangan di Masa Pandemi Berdasarkan Standar Profesional Akuntan Publik Oleh KAP Kanaka Puradiredja, Suhartono Medan. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Pandemi Covid-19 memiliki dampak yang cukup signifikan terhadap biaya audit, perencanaan audit, tindakan audit, pertimbangan kelangsungan usaha, dan, sumber daya manusia (Suwandi, 2021). Menurut Albitar, pengaruh dari pandemi covid-19 menjadi tantangan yang berat bagi auditor eksternal dibandingkan dengan krisis keuangan global pada tahun 2007-2008. Tujuan dari penilitian ini adalah untuk mengetahui bagaimana perencanaan audit laporan keuangan yang dilakukan oleh KAP Kanaka Puradiredja Suhartono Medan di masa pandemi. Metode yang digunakan dalam penelitian ini adalah metode wawancara dengan melakukan tanya jawab kepada narasumber menggunakan pertanyaan terkait yang telah disiapkan sebelumnya. Penelitian ini dibatasi oleh beberapa bagian analisis yaitu perencanaan awal KAP, pemahaman atas bisnis klien dan pengendalian internal, prosedur analitis KAP, dan penetapan risiko audit dan materialitas Dalam penelitian ini dihasilkan bahwa perencanaan audit atas laporan keuangan yang dilakukan oleh KAP Kanaka Puradiredja Suhartono Medan selama masa pandemi sudah sesuai dengan ketentuan yang berlaku dalam Standar Profesional Akuntan Publik. Tahap persiapan audit dan perencanaan awal dilakukan oleh KAP Kanaka Puradiredja Suhartono Medan secara daring dan luring dengan penerapan Pembatasan Sosial Berskala Besar (PSBB). Pemahaman atas bisnis klien beserta pengendalian intern yang mengharuskan auditor KAP KPS untuk terjun langsung ke lapangan dilakukan dengan memerhatikan peraturan pemerintah terkait protokol kesehatan dan social distancing. Prosedur analitis dan penentuan materialitas yang dilakukan KAP KPS selama pandemi tetap sama seperti sebelum pandemi, hanya saja KAP KPS akan meminta data lebih rinci agar dapat memberikan opini hasil audit sesuai dengan tingkat materialitas yang telah ditentukan. / The Covid-19 pandemic has had a significant impact on audit fees, audit planning, audit actions, business continuity considerations, and human resources (Suwandi, 2021). According to Albitar, the impact of the COVID-19 pandemic has become a formidable challenge for external auditors compared to the global financial crisis in 2007-2008. The purpose of this research is to find out how the financial statement audit planning carried out by Kanaka Puradiredja Suhartono Medan Public Accounting Firm (KAP) during the pandemic. The method used in this research is the interview method by conducting questions and answers to the informants using related questions that have been prepared previously. This research is limited by several parts of the analysis, namely the initial planning of the KAP, understanding of the client's business and internal controls, analytical procedures of the KAP, and determination of audit risk and materiality. pandemic is in accordance with the applicable provisions in the Professional Standards of Public Accountants. The audit preparation stage and initial planning were carried out by KAP Kanaka Puradiredja Suhartono Medan online and offline with the implementation of LargeScale Social Restrictions (PSBB). Understanding of the client's business along with internal controls that require KPS KPS auditors to go directly to the field is carried out by observing government regulations related to health protocols and social distancing. The analytical procedures and determination of materiality carried out by KAP KPS during the pandemic remain the same as before the pandemic, except that KAP KPS will request more detailed data in order to provide an opinion on audit results in accordance with the predetermined materiality level.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | analisis, pandemi, laporan keuangan, perencanaan audit, materialitas, SPAP, analysis, pandemic, financial statements, audit planning, materiality, SPAP |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 11 Sep 2023 03:02 |
| Last Modified: | 11 Sep 2023 03:02 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1962 |
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